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Finance Act, 1997
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Revocation (Part III).

114.—The European Communities (Value-Added Tax) Regulations, 1993 ( S.I. No. 345 of 1993 ), and the Value-Added Tax (Threshold for Advance Payment) (Amendment) Order, 1994 ( S.I. No. 342 of 1994 ), shall be deemed to have been revoked with effect from the 7th day of November, 1996.